https://www.taxtmi.com/caselaws?id=14188 The appeal was made by a partnership firm against an order by the Income-tax Appellate Tribunal for the assessment year 1991-92, challenging additions made under section 69 of the Income-tax Act. The Tribunal upheld the Commissioner's decision on one transaction but allowed the appeal for the other four transactions. The main issue was the disallowed cash credit of Rs. 1,40,000 in the name of Mrs. Mehrunnisa Begum. The High Court clarified that the disallowance of the cash credit did not raise any substantial question of law, emphasizing the appellant's failure to prove the nature and source of investments. The appeal was dismissed. en-us Wed, 28 Mar 2001 00:00:00 +0530 Tue, 14 Jul 2009 12:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14188 The appeal was made by a partnership firm against an order by the Income-tax Appellate Tribunal for the assessment year 1991-92, challenging additions made under section 69 of the Income-tax Act. The Tribunal upheld the Commissioner's decision on one transaction but allowed the appeal for the other four transactions. The main issue was the disallowed cash credit of Rs. 1,40,000 in the name of Mrs. Mehrunnisa Begum. The High Court clarified that the disallowance of the cash credit did not raise any substantial question of law, emphasizing the appellant's failure to prove the nature and source of investments. The appeal was dismissed. Case-Laws Income Tax Wed, 28 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14188